Case Overview This article explores the Income Tax Appellate Tribunal’s ruling on ITA No. 1153/DEL/2021, where Jyoti Apparels, New Delhi, contested disallowances related to the delayed deposit of Employees’ Provident Fund (PF) and Employees’ State Insurance (ESI) contributions for the assessment year 2018-19. Background Jyoti Apparels appealed against the order dated August 30, 2021, issued […]
Case Overview This article examines the Income Tax Appellate Tribunal’s ruling on ITA No. 1155/DEL/2021, where Dilbag Singh Kahlon, New Delhi, contested the disallowance related to the delayed deposit of Employees’ Provident Fund (PF) and Employees’ State Insurance (ESI) contributions for the assessment year 2018-19. Background The appellant contested the order from the National Faceless […]
Introduction This article delves into the Income Tax Appellate Tribunal’s ruling on ITA No. 1156/DEL/2021, involving Dilbag Singh Kahlon and the Jurisdictional Assessing Officer, New Delhi, over the issue of delayed deposits of Employees’ Provident Fund (PF) and Employees’ State Insurance (ESI) contributions for the assessment year 2019-20. Case Background The case centered on the […]
Introduction The Income Tax Appellate Tribunal (ITAT), Delhi Bench, recently delivered a significant decision concerning the treatment of delayed payments towards Provident Fund (PF) and Employees State Insurance (ESI) in the case between Stallion Security, New Delhi, and DCIT, CPC, Bengaluru for the assessment year 2017-18. Case Background Stallion Security, a partnership firm, faced a […]
Introduction The Income Tax Appellate Tribunal (ITAT) in Delhi adjudicated a significant case involving Stallion Security, New Delhi, and the Deputy Commissioner of Income Tax (DCIT), Centralised Processing Centre (CPC), Bengaluru for the assessment year 2018-19. Case Background The case centered on the disallowance of Rs. 24,27,015 for delayed payments made by Stallion Security towards […]
Introduction This article examines the Income Tax Appellate Tribunal’s (ITAT) decision in the case between Anmol Kumar and the Income Tax Officer (ITO) of Ward-3(5), Dhampur, for the assessment year 2017-18. Background Anmol Kumar, the appellant, contested the decisions of the lower tax authorities which resulted in an ex-parte order by the Commissioner of Income […]
Disallowed PF and ESI Contributions: VRT Exports Pvt Ltd vs. ADIT Introduction In a significant ruling dated January 21, 2022, by the Income Tax Appellate Tribunal, Delhi Bench, the case between VRT Exports Pvt Ltd, Delhi, and the Assistant Director of Income Tax (CPC), Bangalore was decided. The case number ITA 1161/DEL/2021 pertains to the […]
Disallowance of ESI and PF Contributions: Richa & Co. vs. ACIT Introduction The case number ITA 1162/DEL/2021 involving Richa & Co., Delhi, and the Assistant Commissioner of Income Tax (ACIT), Circle-49(1), New Delhi was pronounced on February 28, 2022. It addressed the disallowance of deductions for employee contributions to Provident Fund (PF) and Employees’ State […]
Non-deduction of TDS on EDC Payments: Sirur Developers Pvt. Ltd. vs. JCIT (TDS), Delhi Case Overview The Income Tax Appellate Tribunal (ITAT), Delhi Bench, reviewed the case of Sirur Developers Private Limited versus JCIT (TDS), Delhi, concerning the non-deduction of Tax Deducted at Source (TDS) on payments related to External Development Charges (EDC) for the […]
ITA 1018/DEL/2020: Amit Kumar M Agarwal (HUF) vs ITO Circle – 42(5), New Delhi ITA No. 1018/DEL/2020: Amit Kumar M Agarwal (HUF) vs ITO Circle – 42(5), New Delhi This case analysis covers the appeal filed by Amit Kumar M Agarwal (HUF) against the Income Tax Officer, Circle – 42(5), New Delhi, under ITA No. […]
Comprehensive Tribunal Judgment on ITA No. 1177/DEL/2021 Income Tax Appellate Tribunal: Delhi Bench ‘A’ Case Between DCIT, Central Circle-15, New Delhi and BDR Builders & Developers P. Ltd. Assessment Year: 2012-13 Background This appeal by the Revenue is against the order of CIT(A)-26, New Delhi which quashed the reopening of the case under section 148 […]
ITA 1178/DEL/2021: DCIT vs. BDR Builders & Developers on Unexplained Share Capital and Premium Background of the Case The appeal by the Revenue is directed against the order of the ld. CIT (Appeals)-26, New Delhi dated January 5, 2021, for the assessment year 2009-10, challenging the deletion of an addition of Rs.2,25,00,000 made by the […]
ITA 1179/DEL/2021: DCIT vs. BDR Builders & Developers – Dispute over Unexplained Share Capital and Premium Introduction This document provides an in-depth analysis of the ITA No. 1179/DEL/2021, where the DCIT, Central Circle-15, New Delhi appeals against the order by the ld CIT(A)-26, New Delhi. The primary issue revolves around the alleged unexplained share capital […]
ITA 1180/DEL/2021: Ashok Kumar vs. DCIT – A Dispute Over Deduction Claims for Delayed EPF and ESI Payments Case Overview The legal battle in ITA No. 1180/DEL/2021 involves Ashok Kumar, an individual taxpayer from Hisar, Rohtak, Haryana, who challenges the decision made by the National Faceless Appeal Centre (NFAC) on his deductions claim for delayed […]
ITA 1181/DEL/2021: Ashok Kumar vs. DCIT – Appeal Against Disallowance of Deductions for Delayed PF and ESI Payments Introduction to the Case This case involves an appeal by Ashok Kumar against the National Faceless Appeal Centre (NFAC)’s order for the assessment year 2019-20, specifically addressing disallowances related to delayed payments towards Provident Fund (PF) and […]
ITA 1182/DEL/2021: Cargo Construction Co. vs. DCIT – Dispute Over Delayed ESI and PF Payments Background of the Case The case involves Cargo Construction Company Private Limited, Delhi, challenging the disallowances made by DCIT, Circle-4(2), New Delhi, regarding delayed payments to employee welfare funds, specifically ESI and PF, for the assessment year 2018-19. Details of […]
Legal Analysis of Cargo Construction Company Pvt. Ltd. vs. DCIT, New Delhi: A Dispute Over Delayed PF and ESI Payments – ITA 1183/DEL/2021 Introduction The Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘G’, delivered a landmark judgment on May 18, 2022, addressing a pivotal issue concerning the timing of Provident Fund (PF) and Employee State […]
Analysis of Cargo Motors Pvt. Ltd. vs. DCIT, New Delhi Over Compliance of PF and ESI Payments – ITA 1184/DEL/2021 Introduction The Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘G’ issued a pivotal ruling on May 18, 2022, in the case of Cargo Motors Pvt. Ltd. versus the Deputy Commissioner of Income-Tax, Circle-4(2), New Delhi, […]
Analysis of Cargo Motors Pvt. Ltd. vs. DCIT, New Delhi Over Compliance of PF and ESI Payments – ITA 1184/DEL/2021 Introduction The Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘G’ issued a pivotal ruling on May 18, 2022, in the case of Cargo Motors Pvt. Ltd. versus the Deputy Commissioner of Income-Tax, Circle-4(2), New Delhi, […]
Lion Workforce Solutions India Pvt. Ltd. vs. DCIT on PF and ESI Compliance Dispute – ITA 1186/DEL/2021 Case Overview The Income Tax Appellate Tribunal (ITAT) Delhi ‘F’ Bench delivered a significant judgment on March 24, 2022, concerning Lion Workforce Solutions India Pvt. Ltd.’s compliance with Provident Fund (PF) and Employee State Insurance (ESI) deposit timelines […]
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